Heat and Work are energy transfer mechanisms between system and its surroundings
Both are recognized at boundaries of a system that is both heat and work are boundary phenomena
System posses energy, but not heat and work
Both are associated with process, not a state. Unlike properties, heat
and work has no meaning at a state
Both are path
function (i.e. their magnitudes
depend on the path
followed during a process as well as the end states (start and end).)